Excise goods are goods on which UK excise duty is chargeable on importation or production in the UK and will be payable at the time the goods are released for consumption in the UK. Release for consumption is defined as when the excise goods are legally or illegally removed from an excise duty suspension arrangement. Excise goods include:

  • beer, wine, spirits and other alcohol products

  • cigarettes and other tobacco products

  • mineral (hydrocarbon) oils, including heating oils and motor fuels.

Special procedures apply when holding, trading in and moving excise goods whether domestically or internationally. Excise goods may be sold within the duty suspension regime between registered owners or sold duty paid after release for consumption. There are special rules for the movement of energy products within the UK.

This topic looks at the procedure that relate to the import of excise goods into the UK and how to handle the suspension of excise duties.

The export procedures for excise goods are covered in Dealing with Excise Exports.

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